Occasionally I will have a hayride on my farm for, local community, school classes, churches,etc. I may include picnics, entertainment, etc. Are the charges subject to the sales tax?

Yes, again as an amusement, recreation or entertainment activity. In some circumstances, you may be paid by a church, school or other organization qualified for sales tax exemption. If you are paid directly by the organization and obtain the organization’s exemption certificate, you will not be required to collect the tax.